Sub readFile()
       Dim fso
       Set fso = CreateObject("Scripting.FileSystemObject")
       Dim MyFile, myStr As String
       Set MyFile = fso.OpenTextFile("C:\111.txt")
       Dim i&: i = 1
       Do While MyFile.AtEndOfStream <> True
       myStr = ""
           Do While MyFile.ReadLine <> "конец"
               myStr = myStr + MyFile.ReadLine
           Loop
           Cells(i, 3) = WorksheetFunction.Trim( _
                           WorksheetFunction.Clean( _
                           Replace( _
                           Replace( _
                           Replace( _
                           myStr _
                           , vbLf, " ") _
                           , vbCr, " ") _
                           , vbTab, " ") _
                           ))
           Cells(i, 4) = i
           i = i + 1
       Loop
End Sub

Sub readFile()
     Dim MyFile, i&
     MyFile = Split(CreateObject("Scripting.FileSystemObject").Getfile("C:\Downloads\MicExcel\7348509.txt").OpenasTextStream(1).ReadAll, "РєРѕРЅРµС")

     For i = 1 To UBound(MyFile) - 1
         Cells(i, 3) = WorksheetFunction.Trim( _
                       WorksheetFunction.Clean( _
                       Replace( _
                       Replace( _
                       Replace( _
                       MyFile(i) _
                       , vbLf, " ") _
                       , vbCr, " ") _
                       , vbTab, " ") _
                       ))
     Next
End Sub